Advances in International Accounting - 1st Edition - ISBN: 9780762310562, 9780080493411

Advances in International Accounting, Volume 16

1st Edition

Editors: J. Timothy Sale
Hardcover ISBN: 9780762310562
eBook ISBN: 9780080493411
Imprint: JAI Press
Published Date: 30th September 2003
Page Count: 218
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Table of Contents

  • LIST OF CONTRIBUTORS
  • EDITORIAL BOARD
  • REVIEWER ACKNOWLEDGMENT
  • ORGANIZATIONAL CONTEXT AND SELECTION OF INTERNATIONAL ACCOUNTING SOFTWARE: AN EXPLORATORY STUDY
    • Abstract
    • INTRODUCTION
    • ACCOUNTING SOFTWARE, MIS AND ORGANIZATIONAL CONTEXT
    • ORGANIZATIONAL SIZE
    • ORGANIZATIONAL STRUCTURE
    • ORGANIZATIONAL MATURITY
    • METHODOLOGY
    • RESULTS
    • DISCUSSION AND CONCLUSIONS
  • THE TIMELINESS OF CORPORATE REPORTING: A COMPARATIVE STUDY OF SOUTH ASIA
    • Abstract
    • INTRODUCTION
    • INSTITUTIONAL AND LEGAL REQUIREMENTS FOR TIMELY REPORTING
    • REVIEW OF LITERATURE
    • MODEL DEVELOPMENT AND VARIABLES
    • DATA COLLECTION
    • EMPIRICAL FINDINGS
    • SUMMARY AND CONCLUSIONS
    • Acknowledgements
  • THE ROLE OF LOAN LOSS PROVISIONS IN EARNINGS MANAGEMENT, CAPITAL MANAGEMENT, AND SIGNALING: THE SPANISH EXPERIENCE
    • Abstract
    • INTRODUCTION
    • LITERATURE REVIEW
    • HYPOTHESES
    • THE SPANISH BANKING SYSTEM
    • DATA AND MODEL SPECIFICATIONS
    • EMPIRICAL RESULTS
    • CONCLUSIONS
    • Acknowledgements
  • THE ROLE OF ACCOUNTING INFORMATION IN STOCK MARKET LIBERALIZATION: EVIDENCE FROM KOREA
    • Abstract
    • INTRODUCTION
    • BACKGROUND
    • LITERATURE REVIEW
    • HYPOTHESIS DEVELOPMENT AND TEST MODELS
    • DATA
    • RESULTS
    • SUMMARY AND CONCLUSION
  • PREDICTING CONSOLIDATED EARNINGS IN JAPAN: THE INCREMENTAL USEFULNESS OF SUBSIDIARY EARNINGS
    • Abstract
    • INTRODUCTION
    • RELATED LITERATURE AND HYPOTHESIS DEVELOPMENT
    • SAMPLE AND RESEARCH DESIGN
    • RESULTS
    • SUMMARY AND CONCLUSIONS
  • INTERIM REPORTING PRACTICES BY COMPANIES IN BAHRAIN: PREPARATION OF INTERIM ACCOUNTS AND EARLY ADOPTION OF IAS 34
    • Abstract
    • INTRODUCTION
    • REQUIREMENTS OF IAS 34
    • CONTENT OF AN INTERIM FINANCIAL REPORT
    • REVIEW OF LITERATURE
    • HYPOTHESES
    • METHODOLOGY
    • RESULTS AND DISCUSSION
    • SUMMARY AND CONCLUSIONS
    • LIMITATIONS
    • DIRECTION FOR FUTURE RESEARCH
  • ATTRIBUTES AND TECHNIQUES OF HIGHLY EFFECTIVE ACCOUNTING EDUCATORS: A MULTINATIONAL STUDY
    • Abstract
    • INTRODUCTION
    • METHODOLOGY
    • RESULTS
    • SUMMARY, LIMITATIONS, AND CONCLUSIONS
  • ASSESSING CURRENCY EXCHANGE RATE EXPOSURE USING GEOGRAPHIC SEGMENT DISCLOSURES: THE IMPORTANCE OF CURRENCY-SPECIFIC TYPE AND DEGREE OF EXPOSURE
    • Abstract
    • INTRODUCTION
    • LITERATURE ON EXCHANGE RATE EXPOSURE AND SHARE VALUES
    • EXPERIMENTAL METHOD AND STATISTICAL TESTS
    • RESULTS OF EMPIRICAL ANALYSES
    • CONCLUDING REMARKS
  • THE CHINESE SECURITIES REGULATORY COMMISSION AND THE REGULATION OF CAPITAL MARKETS IN CHINA
    • Abstract
    • INTRODUCTION
    • PREVIOUS STUDIES
    • ESTABLISHMENT OF THE CSRC
    • CHARACTERISTICS OF CHINESE CAPITAL MARKETS AND MARKET REGULATION BY THE CSRC
    • CASE ANALYSIS
    • SUMMARY AND CONCLUSION
    • Appendix A
  • THE ENTERPRISE ACCOUNTING SYSTEM OF VIETNAM AND UNITED STATES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES: A COMPARISON
    • Abstract
    • OVERVIEW OF DEVELOPMENT OF VIETNAMESE ACCOUNTING SYSTEM
    • MAIN FEATURES OF VIETNAMESE ACCOUNTING SYSTEM
    • U.S. GAAP AND VIETNAMESE EAS
    • Appendix 1 STANDARDIZED FORMAT OF BALANCE SHEET UNDER VIETNAMESE EAS AS AT 31 DECEMBER 20XX
    • Appendix 2 STANDARDIZED FORMAT OF INCOME STATEMENT UNDER VIETNAMESE EAS FOR THE YEAR ENDED 31 DECEMBER 20XX (PERIOD FROM … TO …)
    • Appendix 3 STANDARDIZED FORMAT OF CASH FLOW STATEMENT UNDER VIETNAMESE EAS FOR THE YEAR ENDED 31 DECEMBER 20XX (PERIOD FROM … TO …)
    • Appendix 4 FOOTNOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 199X (PERIOD FROM … TO …)

Description

  • LIST OF CONTRIBUTORS
  • EDITORIAL BOARD
  • REVIEWER ACKNOWLEDGMENT
  • ORGANIZATIONAL CONTEXT AND SELECTION OF INTERNATIONAL ACCOUNTING SOFTWARE: AN EXPLORATORY STUDY
    • Abstract
    • INTRODUCTION
    • ACCOUNTING SOFTWARE, MIS AND ORGANIZATIONAL CONTEXT
    • ORGANIZATIONAL SIZE
    • ORGANIZATIONAL STRUCTURE
    • ORGANIZATIONAL MATURITY
    • METHODOLOGY
    • RESULTS
    • DISCUSSION AND CONCLUSIONS
  • THE TIMELINESS OF CORPORATE REPORTING: A COMPARATIVE STUDY OF SOUTH ASIA
    • Abstract
    • INTRODUCTION
    • INSTITUTIONAL AND LEGAL REQUIREMENTS FOR TIMELY REPORTING
    • REVIEW OF LITERATURE
    • MODEL DEVELOPMENT AND VARIABLES
    • DATA COLLECTION
    • EMPIRICAL FINDINGS
    • SUMMARY AND CONCLUSIONS
    • Acknowledgements
  • THE ROLE OF LOAN LOSS PROVISIONS IN EARNINGS MANAGEMENT, CAPITAL MANAGEMENT, AND SIGNALING: THE SPANISH EXPERIENCE
    • Abstract
    • INTRODUCTION
    • LITERATURE REVIEW
    • HYPOTHESES
    • THE SPANISH BANKING SYSTEM
    • DATA AND MODEL SPECIFICATIONS
    • EMPIRICAL RESULTS
    • CONCLUSIONS
    • Acknowledgements
  • THE ROLE OF ACCOUNTING INFORMATION IN STOCK MARKET LIBERALIZATION: EVIDENCE FROM KOREA
    • Abstract
    • INTRODUCTION
    • BACKGROUND
    • LITERATURE REVIEW
    • HYPOTHESIS DEVELOPMENT AND TEST MODELS
    • DATA
    • RESULTS
    • SUMMARY AND CONCLUSION
  • PREDICTING CONSOLIDATED EARNINGS IN JAPAN: THE INCREMENTAL USEFULNESS OF SUBSIDIARY EARNINGS
    • Abstract
    • INTRODUCTION
    • RELATED LITERATURE AND HYPOTHESIS DEVELOPMENT
    • SAMPLE AND RESEARCH DESIGN
    • RESULTS
    • SUMMARY AND CONCLUSIONS
  • INTERIM REPORTING PRACTICES BY COMPANIES IN BAHRAIN: PREPARATION OF INTERIM ACCOUNTS AND EARLY ADOPTION OF IAS 34
    • Abstract
    • INTRODUCTION
    • REQUIREMENTS OF IAS 34
    • CONTENT OF AN INTERIM FINANCIAL REPORT
    • REVIEW OF LITERATURE
    • HYPOTHESES
    • METHODOLOGY
    • RESULTS AND DISCUSSION
    • SUMMARY AND CONCLUSIONS
    • LIMITATIONS
    • DIRECTION FOR FUTURE RESEARCH
  • ATTRIBUTES AND TECHNIQUES OF HIGHLY EFFECTIVE ACCOUNTING EDUCATORS: A MULTINATIONAL STUDY
    • Abstract
    • INTRODUCTION
    • METHODOLOGY
    • RESULTS
    • SUMMARY, LIMITATIONS, AND CONCLUSIONS
  • ASSESSING CURRENCY EXCHANGE RATE EXPOSURE USING GEOGRAPHIC SEGMENT DISCLOSURES: THE IMPORTANCE OF CURRENCY-SPECIFIC TYPE AND DEGREE OF EXPOSURE
    • Abstract
    • INTRODUCTION
    • LITERATURE ON EXCHANGE RATE EXPOSURE AND SHARE VALUES
    • EXPERIMENTAL METHOD AND STATISTICAL TESTS
    • RESULTS OF EMPIRICAL ANALYSES
    • CONCLUDING REMARKS
  • THE CHINESE SECURITIES REGULATORY COMMISSION AND THE REGULATION OF CAPITAL MARKETS IN CHINA
    • Abstract
    • INTRODUCTION
    • PREVIOUS STUDIES
    • ESTABLISHMENT OF THE CSRC
    • CHARACTERISTICS OF CHINESE CAPITAL MARKETS AND MARKET REGULATION BY THE CSRC
    • CASE ANALYSIS
    • SUMMARY AND CONCLUSION
    • Appendix A
  • THE ENTERPRISE ACCOUNTING SYSTEM OF VIETNAM AND UNITED STATES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES: A COMPARISON
    • Abstract
    • OVERVIEW OF DEVELOPMENT OF VIETNAMESE ACCOUNTING SYSTEM
    • MAIN FEATURES OF VIETNAMESE ACCOUNTING SYSTEM
    • U.S. GAAP AND VIETNAMESE EAS
    • Appendix 1 STANDARDIZED FORMAT OF BALANCE SHEET UNDER VIETNAMESE EAS AS AT 31 DECEMBER 20XX
    • Appendix 2 STANDARDIZED FORMAT OF INCOME STATEMENT UNDER VIETNAMESE EAS FOR THE YEAR ENDED 31 DECEMBER 20XX (PERIOD FROM … TO …)
    • Appendix 3 STANDARDIZED FORMAT OF CASH FLOW STATEMENT UNDER VIETNAMESE EAS FOR THE YEAR ENDED 31 DECEMBER 20XX (PERIOD FROM … TO …)
    • Appendix 4 FOOTNOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 199X (PERIOD FROM … TO …)

Details

No. of pages:
218
Language:
English
Copyright:
© JAI Press 2003
Published:
Imprint:
JAI Press
eBook ISBN:
9780080493411
Hardcover ISBN:
9780762310562

About the Editors

J. Timothy Sale Editor

Affiliations and Expertise

University of Cincinnati, OH, U.S.A.